# Form 6765

> Form 6765 — The IRS form that figures the research credit, makes the §280C reduced credit election (Item A), the ASC election (Section B) and the qualified small business payroll election (Section D), and reports QREs (Section F) and business components (Section G, required for tax years beginning after 2025 with exceptions).

Source: https://lopifi.com/glossary/form-6765
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is form 6765?** In accounting, form 6765 means the IRS form that figures the research credit, makes the §280C reduced credit election (Item A), the ASC election (Section B) and the qualified small business payroll election (Section D), and reports QREs (Section F) and business components (Section G, required for tax years beginning after 2025 with exceptions).

## Words this system refuses for it

- Form 8974 (where the payroll credit is used)

- **Category:** Research credit
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** reduced-credit-election, research-credit, credit, qualified-research-expenses